Assessment Review Board
Commission de révision de l’évaluation foncière
ISSUE DATE: March 24, 2020
Moving Party(ies): 2159978 Ontario Limited
Respondent(s): Municipal Property Assessment Corporation Region 15
Respondent(s): Town of Oakville
Property Location(s): 1040 Winston Churchill Boulevard
Municipality(ies): Town of Oakville
Roll Number(s): 2401-040-210-16571-0000
Taxation Year(s): 2016 to 2019
Hearing Event No.: 728778
Legislative Authority: Rule 26(b) of the Assessment Review Board’s Rules of Practice and Procedure
| Parties | Counsel/Representative* |
|---|---|
| 2159978 Ontario Limited | Samrah Haq |
| Municipal Property Assessment Corporation | Marissa Cheddi |
| Town of Oakville | Leslie-Jane Hisey |
REQUEST FOR: Late appeal
HEARD: February 3, 2020 in writing
ADJUDICATOR(S): Subuola Awoleri, Member
MOTION DECISION
OVERVIEW
1Samrah Haq, representing 2159978 Ontario Limited (the “Moving Party”), owner of 1040 Winston Churchill Boulevard (the “Subject Property”) seeks the permission of the Assessment Review Board (the “Board”) to file late appeals for the 2016 to 2019 taxation years due to the appeals not being filed by the deadline as prescribed under the Assessment Act, R.S.O. 1990, c. A.31, as (the “Act”).
2The Moving Party’s affidavit filed with the Board provides reasons why the appeal was not filed by the prescribed deadline.
3The Municipal Property Assessment Corporation (“MPAC”) requests that the motion be dismissed for lack of compliance with Rule 26(b) of the Board’s Rules of Practice and Procedure (the “Rules”).
4The Town of Oakville (the “Town”) takes no position on this motion. However, Leslie-Jane Hisey, representing the Town provided important facts which has provided context for the determination of this motion.
RESULT
5For the reasons set out below, this motion is denied.
ANALYSIS
Late Appeal
6MPAC made an omitted assessment for the Subject Property in accordance with s. 33 of the Act. Pursuant to [s. 35](https://www.canlii.org/en/on/laws/stat/rso-1990-c-a31/latest/rso-1990-c-